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M/S. BHARAT HEAVY ELECTRICAL LIMITED
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

VIPIN CHANDRA
AMIT GUPTA
Pet. Counsel
Deepak Agarwal
Res. Counsel
Na

Petitioner / Applicant

M/S. BHARAT HEAVY ELECTRICAL LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Jan 8, 2020
Order No.

09/2019-20

Citation

2020(1) TAXREPLY 1191

Original Order
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ORDER

Note : Under Section 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Bharat Heavy Electricals Ltd, Ranipur Hardwar, Uttarakhand (here in after referred to as the applicant') is registered with the GSTN having Registration No. 05AAACB4146P1ZL and seeking advance ruling on the following questions: a. In case where goods are supplied within India and billing is to be done in foreign currency, which exchange rate to be applied rate prescribed for export of goods or for import of goods; b. Any other clarification regarding application of rate to conv....

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